Artículo 88. IAS 12 Paragraph 88

An entity discloses any tax‑related contingent liabilities and contingent assets in accordance with IAS 37 Provisions, Contingent Liabilities and Contingent Assets . E29 [ Refer: IAS 37 paragraphs 86⁠–⁠92 ] Contingent liabilities and contingent assets may arise, for example, from unresolved disputes with the taxation authorities. Similarly, where changes in tax rates or tax laws are enacted or announced after the reporting period, an entity discloses any significant effect of those changes on its current and deferred tax assets and liabilities (see IAS 10 Events after the Reporting Period ). [ Refer: IAS 10 paragraph 21 ]